New Balance Men's M1540 Running Shoe 100% Synthetic/Mesh Synthetic sole Lace-up running shoe featuring ROLLBAR posting system to reduce rear-foot movement and ENCAP cushioning for added support Padded tongue and collar PU footbed for stability and cushion Ndurance durable outsole Medicare/HCPCS code A5500 diabetic shoe Made in USA: New Balance calls a shoe 'Made in USA' when the domestic content is 70% or more